Introduction: In getting on, accounting hall is small the problem that posed everybody to introduce to match about profit fair integral, the student that has need goes searching look. Small now make up will introduce " is surplus public how to accumulate the Zhang Wu that offsets loss to handle? " problem, not clear look together!
Is surplus public how to accumulate the Zhang Wu that offsets loss to handle?
Answer: The enterprise uses profit fair indigestion when offsetting loss, accountant cent records:
1, the enterprise uses profit fair indigestion when offsetting loss:
Borrow: Surplus is public indigestion
Borrow: Profit allocation - surplus is public indigestion fill deficient
2, surplus of year end carry forward is public indigestion fill when having a deficit:
Borrow: Profit allocation - surplus is public indigestion fill deficient
Borrow: Profit allocation - did not distribute profit
Is surplus public accumulate can you offset loss?
Legal profit accumulation fund is the accumulation fund that the country unites a regulation to must be extracted, after its extraction is offsetting loss orderly, press in those days the 10% extraction of profit after tax. Profit accumulation fund already was achieved register capital 50% when extract no longer.
Blame company controls a company legal surplus is public 10% what the extraction scale that accumulate can exceed net profit.
Legal surplus is public the utility that accumulate
Legal surplus is public the main use that accumulate is: It is to make up for deficit; 2 it is to raise capital (capital stock) .
Accordingly, the legal surplus that extracts in profit is public indigestion, can offset loss
Answer for solution " is surplus public how to accumulate the Zhang Wu that offsets loss to handle? " this problem, above is small make up all content that are everybody introduction, after hoping everybody was read, might as well still can learn more accountant content in our website!
